Accumulated Surplus
Defined in 2 dictionaries — Black's (1910), Black's (1891)
Black's Law Dictionary
Henry Campbell Black, M.A. · 1910
In statutes relative to the luxation of corporations. this term refers to the fund which the company has in excess of its capital and llabill-ties. Trenton Iron Co. v. Yard, 42 N. J. Law, 357; People's F. Ins. Co. v. Parker, 35 N. J. Law, 575 ; Mutual Ben. L. Ins. Co. v. Utter, 34 N. J. Law, 489; Mills v. Britton, 64 Co.nn. 4, 29 Atl. 231, 24 In R. A. 536.
A Dictionary of Law
Henry Campbell Black · 1891
Instat. utes relative to the taxation of corporations, this term refers to the fund which the company has in excess of its capital and liabilities. 34N. J. Law, 493; 35 N. J. Law, 577.